The Company Reports Its - CIBER INC - 11-7-2006

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The Company Reports Its - CIBER INC - 11-7-2006 Powered By Docstoc
					                                                                                                                                                                                                                                                                                                                                                               Exhibit 99.1

                                                                 CIBER, Inc. and Subsidiaries
                                                       Reconciliation of Non-GAAP Financial Measures
                                                                    (Dollars in thousands)
                                                                          (Unaudited)

The Company reports its financial results in accordance with generally accepted accounting principles
(“GAAP”).  However, management believes that certain non-GAAP financial measures used in managing the
Company’s business may provide users of this financial information with additional meaningful comparisons
between current results and prior reported results.  Certain of the information set forth in this Quarterly Report on 
Form 10-Q constitutes non-GAAP financial measures within the meaning of Regulation G adopted by the
Securities and Exchange Commission.  We have presented below a reconciliation of these measures to the most 
directly comparable GAAP financial measure.  The presentation of this additional information is not meant to be 
considered in isolation or as a substitute for comparable amounts determined in accordance with GAAP in the
United States.

Organic Revenue Growth

Organic revenue growth is a useful measure of the Company’s performance because it excludes items that: 1) are
not completely under management’s control, such as the impact of foreign currency exchange; or 2) do not reflect
the underlying growth of the Company, such as acquisition and divestiture activity.  The limitation of this measure 
is that it excludes items that have an impact on the Company’s revenue.  This limitation is best addressed by using 
organic revenue growth in combination with the GAAP numbers.

The following tables reconcile 2006 organic revenue growth for the three months ended September 30, 2006 by
segment to the most comparable GAAP measure, reported revenue growth by segment.
                                                       

                                                                          Commercial Solutions                                                                                                                               

                                                                                                                                                                                                                                           Federal Government Solutions                                                                                                                               




                                                                                                                                                                                       %                                                                              %
                                                       

                                                                   Q3 2005                          

                                                                                                                            Q3 2006                          
                                                                                                                                                                                     Change                                  

                                                                                                                                                                                                                                        Q3 2005      Q3 2006        
                                                                                                                                                                                                                                                                    Change
                                                                                                                                                                                                                                                                                                                                                                                                      




     GAAP total revenue                
                                                                  $ 90,182 $ 87,412                                                                                       
                                                                                                                                                                                        (3.1)%$ 39,563                                                                                  
                                                                                                                                                                                                                                                                                        $ 34,626                                                   
                                                                                                                                                                                                                                                                                                                                                                (12.5)%
     Less: Divestiture activity        
                                                                    (3,926 )     —                                                                                                                  
                                                                                                                                                                                                    —                                                   
                                                                                                                                                                                                                                                                                              —                                                                                  




     Less: Acquisition
       activity                        
                                                                        —           
                                                                                                                     (500 )                                                                         
                                                                                                                                                                                                    —                                                   
                                                                                                                                                                                                                                                                                              —                                                                                  




     Organic total revenue             
                                                                  $ 86,256                                       
                                                                                                                 $ 86,912                                                 
                                                                                                                                                                                         0.8% $ 39,563                                                                                  
                                                                                                                                                                                                                                                                                        $ 34,626                                                   
                                                                                                                                                                                                                                                                                                                                                                (12.5)%
  
                                                               


                                                                       State & Local Govt. Solutions                                                                                                                                 


                                                                                                                                                                                                                                                   Package Solutions                                                                                                                                      




                                                                                                    %                                                                                                                                                                                                                                                           %
                                                               


                                                                    Q3 2005      Q3 2006         Change                                                                                                                              


                                                                                                                                                                                                                                        Q3 2005                                 


                                                                                                                                                                                                                                                                                                   Q3 2006                                 

                                                                                                                                                                                                                                                                                                                                                              Change                                      




     GAAP total revenue                            
                                                                  $ 31,971                                               
                                                                                                                         $ 36,872                                                 
                                                                                                                                                                                         15.3% $ 25,145                                                                                     
                                                                                                                                                                                                                                                                                               $ 28,601
                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                                                 13.7%
     Less: Divestiture activity                    
                                                                        —                       
                                                                                                                               —                         
                                                                                                                                                                                                     —                                                          
                                                                                                                                                                                                                                                                                                     —                                                                                    




     Less: Acquisition activity                    
                                                                        —                       
                                                                                                                               —                         
                                                                                                                                                                                                     —                                                          
                                                                                                                                                                                                                                                                                                     —                                                                                    




     Organic total revenue                         
                                                                  $ 31,971                                               
                                                                                                                         $ 36,872                                                 
                                                                                                                                                                                         15.3% $ 25,145                                                                                     
                                                                                                                                                                                                                                                                                               $ 28,601
                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                                                 13.7%
  
                                                               


                                                                              European Operations                                                                                                                                    


                                                                                                                                                                                                                                                CIBER Consolidated                                                                                                                                        




                                                                                                                                                                                       %                                                                                                                                                                        %
                                                               

                                                                    Q3 2005                                 


                                                                                                                             Q3 2006                                 

                                                                                                                                                                                     Change                                          


                                                                                                                                                                                                                                        Q3 2005                                 


                                                                                                                                                                                                                                                                                                   Q3 2006                                 

                                                                                                                                                                                                                                                                                                                                                              Change                                      




     GAAP total revenue                            
                                                                  $ 51,222                                               
                                                                                                                         $ 59,761                                                 
                                                                                                                                                                                         16.7% $237,385                                                                                     
                                                                                                                                                                                                                                                                                               $246,618
                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                                                  3.9%
     Less: Effect of foreign
       currency translation                        
                                                                        —                       
                                                                                                                           (2,423 )                                                                  —    (2,423 )
                                                                                                                                                                                                                                                                                                                                                                                          




     Less: Divestiture activity                    
                                                                        —                       
                                                                                                                               —                         
                                                                                                                                                                                                 (3,926 )   
                                                                                                                                                                                                              —                                                                                                                                                                           




     Less: Acquisition activity                    
                                                                        —                       
                                                                                                                           (1,000 )                                                                  —    (1,500 )
                                                                                                                                                                                                                
                                                                                                                                                                                                                                                                
                                                                                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                                                                          




     Organic total revenue                         
                                                                  $ 51,222                                               
                                                                                                                         $ 56,338                                                 
                                                                                                                                                                                         10.0% $233,459 $242,695                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                                                  4.0%
  
The following tables reconcile 2006 organic revenue growth for the nine months ended September 30, 2006 by
segment to the most comparable GAAP measure, reported revenue growth by segment.
                                                    

                                                                         Commercial Solutions                                                                                                             

                                                                                                                                                                                                                      Federal Government Solutions                                                                                                         




                                                                 YTD            YTD             %                                                                                                                    YTD          YTD            %
                                                    
                                                                 2005           2006        
                                                                                              Change
                                                                                                                                                                                                          
                                                                                                                                                                                                                     2005         2006       
                                                                                                                                                                                                                                               Change                                                                                                      




     GAAP total revenue                
                                                               $267,178 $267,091                                                                                 
                                                                                                                                                                            0.0% $123,495                                                                
                                                                                                                                                                                                                                                            $105,778
                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                        (14.3)%
     Less: Divestiture activity        
                                                                (16,687 )     —                                                                                                     
                                                                                                                                                                                       —
                                                                                                                                                                                                                                 
                                                                                                                                                                                                                                                                  —                                                                   




     Less: Acquisition
       activity                        
                                                                     —          
                                                                                                                  (1,500 )                                                          
                                                                                                                                                                                       —
                                                                                                                                                                                                                                 
                                                                                                                                                                                                                                                                  —                                                                   




     Organic total revenue             
                                                               $250,491                                         
                                                                                                                $265,591                                         
                                                                                                                                                                            6.0% $123,495                                                                
                                                                                                                                                                                                                                                            $105,778
                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                        (14.3)%
  
                                                            


                                                                    State & Local Govt. Solutions                                                                                                                 


                                                                                                                                                                                                                                Package Solutions                                                                                                               




                                                                  YTD           YTD              %                                                                                                                   YTD              YTD            %
                                                            

                                                                  2005          2006          Change
                                                                                                                                                                                                                  

                                                                                                                                                                                                                     2005             2006       

                                                                                                                                                                                                                                                   Change
                                                                                                                                                                                                                                                                                                                                                                




     GAAP total revenue                        
                                                               $ 93,928                                                 
                                                                                                                        $105,923                                         
                                                                                                                                                                            12.8% $ 76,396                                                                       
                                                                                                                                                                                                                                                                    $ 87,498
                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                         14.5%
     Less: Divestiture activity                
                                                                     —                  
                                                                                                                              —              
                                                                                                                                                                                        —                                                
                                                                                                                                                                                                                                                                          —                                                                        




     Less: Acquisition activity                
                                                                     —                  
                                                                                                                              —              
                                                                                                                                                                                        —                                                
                                                                                                                                                                                                                                                                          —                                                                        




     Organic total revenue                     
                                                               $ 93,928                                                 
                                                                                                                        $105,923                                         
                                                                                                                                                                            12.8% $ 76,396                                                                       
                                                                                                                                                                                                                                                                    $ 87,498
                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                         14.5%
  
                                                            


                                                                          European Operations                                                                                                                     


                                                                                                                                                                                                                            CIBER Consolidated                                                                                                                  




                                                                  YTD             YTD            %                                                                                                                   YTD           YTD            %
                                                            

                                                                  2005           2006          Change
                                                                                                                                                                                                                  

                                                                                                                                                                                                                     2005          2006         Change
                                                                                                                                                                                                                                                                                                                                                                




     GAAP total revenue                        
                                                               $158,723                                                 
                                                                                                                        $174,073                                         
                                                                                                                                                                             9.7% $717,905                                                                       
                                                                                                                                                                                                                                                                    $738,329
                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                          2.8%
     Add: Effect of foreign
       currency translation                    
                                                                     —                  
                                                                                                                           2,834             
                                                                                                                                                                                        —   
                                                                                                                                                                                              2,834
                                                                                                                                                                                                                                                                                                                                                   




     Less: Divestiture activity                
                                                                     —                  
                                                                                                                              —              
                                                                                                                                                                                   (16,687 )
                                                                                                                                                                                                 
                                                                                                                                                                                                 —                                                                                                                                                 




     Less: Acquisition activity                
                                                                     —                  
                                                                                                                          (2,000 )                                                      —   
                                                                                                                                                                                             (3,500 )
                                                                                                                                                                                                
                                                                                                                                                                                                                                         
                                                                                                                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                                                                                                                   




     Organic total revenue                     
                                                               $158,723                                                 
                                                                                                                        $174,907                                         
                                                                                                                                                                            10.2% $701,218 $737,663                                                                                                                  
                                                                                                                                                                                                                                                                                                                          5.2%
  

				
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